Published February 18, 2025
About This Audit
The independent auditor’s report for the Town of McCandless, Allegheny County, Pennsylvania, examines Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2023. The municipality’s management is responsible for presenting these forms according to the outlined criteria. Conducted under American Institute of Certified Public Accountants standards and Government Auditing Standards, the examination aims to assure that these forms are accurately presented. The audit found no material weaknesses in internal control but did identify a late receipt of allocation. Compliance with laws, regulations, and other provisions was tested, showing no instances of noncompliance requiring reporting, although one non-required finding was noted. Overall, the Forms MS-965 With Adjustments accurately reflect the required information, in alignment with established criteria, ensuring the lawful use of Liquid Fuels Tax Fund allocations.